Results 61 to 70 of about 986,730 (383)
(Why) Do We Need Corporate Taxation? [PDF]
SSRN Electronic Journal, 2005 Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that ...
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Advanced Science, EarlyView.This review summarizes green and low‐carbon strategies throughout the entire life cycle of polyester plastics, including sustainable monomer synthesis, optimization polymerization, efficient recycling, and advanced upcycling technologies. The synergistic implementation of these strategies is expected to significantly promote the development of a ...
Jinzhou Li +5 more
wiley +1 more source
Banks and Corporate Income Taxation: A Review [PDF]
SSRN Electronic Journal, 2019 In this paper, I review the empirical literature in the intersection of banks and corporateincome taxation that emerged over the last two decades. To structure the included studies, Iuse a stakeholder approach and outline how corporate income taxation plays into the relationof banks and their four main stakeholders: bank regulators, customers ...
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The structure of state corporate taxation and its impact on state tax revenues and economic activity
Journal of Public Economics, 2017 This paper documents facts about the state corporate tax structure | tax rates, base rules, and credits | and investigates its consequences for state tax revenue and economic activity. We present three main findings.
J. Serrato, Owen M. Zidar
semanticscholar +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The present study uses an agroeconomic supply model to assess the impacts of 2023–2027 CAP on Italian specialized dairy cattle farms. The model considers the voluntary choice of Eco‐Scheme 1, specifically addressed to livestock farms, through the implementation of binary variables.
Davide Dell'Unto, Raffaele Cortignani
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Globalization and Corporate Taxation
IMF Working Papers, 2012 This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced
Manmohan S. Kumar, Dennis P. Quinn
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
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Antitrust and corporate taxation
Business and PoliticsAlthough citizens value competitive markets and support small businesses, we observe substantial variation in market concentration. Why do politicians abstain from taking action to reduce concentration? We propose an often overlooked political benefit to
Jonghoon Lee, Amy Pond
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Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Taxation and Corporate Governance
SSRN Electronic JournalLegal and economic scholars have examined the intersection between corporate governance and taxation; however, recent legal scholarship has generally focused on the interplay between director compensation, management measures in the face of the market for corporate control, and the double taxation of inter-corporate dividends. Other aspects of the
Siman, Ariel, Avi-Yonah, Reuven
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